It is a fair question at five figures: can you write off a new roof? For most homeowners, the short answer is no, a new roof on your own home is not tax deductible in the year you pay for it. But it is not tax-irrelevant either, and there are a few exceptions worth knowing. Here is the plain-English version, including a 2026 change that ended the credit people ask about most.
This is general information, not tax advice
Tax law changed significantly in 2025, and the rules are still settling for 2026. Everyone's situation is different, so talk to a CPA or tax professional before you rely on any of this.
The general rule: not deductible, but it counts
A new roof on your personal residence is treated as a capital improvement, not an expense. You cannot deduct it the year you install it. What it does do is add to your home's cost basis, which is essentially what you have invested in the home. A higher basis means a smaller taxable gain when you sell, so keep every receipt. This is the same reason a new roof adds value, which we cover in whether a new roof adds value to your home.
A quick example
Say you bought your home for 300,000 dollars and put on a 15,000 dollar roof. Your basis rises to 315,000. When you sell, your taxable gain is measured against that higher number, so the roof reduces the gain. Many homeowners already owe no tax on a primary-home sale thanks to the capital gains exclusion, but for a home that has appreciated a lot, basis still matters.
When a roof can create a tax benefit
There are real exceptions:
- Rental or investment property. A roof on a rental is a capital improvement you depreciate over 27.5 years, taking a deduction each year.
- A home office. If you use part of your home regularly and exclusively for business, a proportional share of the roof may be deductible or depreciable.
What about energy tax credits?
This is the big one, and the answer changed recently. For years, there were federal credits tied to energy-efficient home upgrades and to solar. A 2025 law ended both of them for anything placed in service after December 31, 2025. So a roof, or even solar roofing, installed in 2026 gets no federal tax credit. Two things are worth knowing: a plain new roof, even a "cool" or metal one, generally never qualified for the energy-efficiency credit anyway, and only solar roofing qualified, under the solar credit that has now ended. If you installed qualifying solar roofing in 2025, you may still be able to claim it on your 2025 return. Check the current rules on the IRS home energy credits page, and look into any state, local, or utility incentives, which may still exist.
Insurance payouts are usually not taxable
If your insurer pays to replace a roof after storm damage, that money is generally not taxable income, because it restores your property rather than making you richer. What to do with that payout is a separate question, which we cover in what to do with your roof insurance payout.
“A new roof on your home is not a write-off, but it quietly lowers your tax bill when you sell. Keep the receipt, and talk to a CPA.”
The bottom line
For most homeowners, do not count on deducting a new roof. Do keep the paperwork so it raises your cost basis, and if the roof is on a rental or tied to a home office, ask your tax professional about depreciation. Whatever the tax picture, start with a clear price, using how much a new roof costs.
With Hommy you can post your job once and get quotes from vetted local roofers, each with real ratings from other homeowners, so you know the real number before you talk to your accountant.
